SSC CGL 2025 Tier-I · 14 September 2025, Shift 1 · General Awareness · Question 22 of 100

We transcribed this text from the pictures on a candidate's response sheet for this shift; the answer is the key SSC colour-marked on that sheet. Solution last reviewed 11 September 2026.

Where this paper and its answers come from

SSC does not publish CGL question papers or a public answer key. From 2025 the candidate response sheet prints every question and option as a picture, so the text here is transcribed from those pictures for this shift and checked against them independently; where the layout carries meaning, the picture is shown as well. Each answer is the key SSC colour-marked on that sheet. SSC released a tentative key for challenge and later its final one, both only to candidates behind a login, and the sheet does not say which of the two it carries. The solutions are written by UnlockIAS.

Article 246A gives power to both Parliament and State to make laws on _____.

(a)Property Rights
(b)Taxation of Goods and Services
(c)Emergency Provisions
(d)Criminal Law

Answer

Why

Correct — B. Article 246A(1) says that, notwithstanding Articles 246 and 254, Parliament and the Legislature of every State have power to make laws on goods and services tax imposed by the Union or by that State.

Clause (2) keeps one part for Parliament alone: GST on inter-State supply. The 101st Amendment Act, 2016 inserted the Article. That is option (b).

Why the others are wrong

(a)
Property Rights — Property has its own provision, Article 300A: no person shall be deprived of property save by authority of law. Article 246A does not mention it.
(c)
Emergency Provisions — Emergency provisions fill Part XVIII, Articles 352 to 360. Article 246A sits in Part XI, on relations between the Union and the States, and deals with GST alone.
(d)
Criminal Law — Criminal law is shared too, but through Entry 1 of the Concurrent List, read with Article 246(2), not Article 246A. That Article covers goods and services tax alone.

Concept

Article 246 divides law-making through the three Lists of the Seventh Schedule: Union, State and Concurrent.

GST needed both levels to legislate on the same tax, so the 101st Amendment added Article 246A, a power for Parliament and every State that works outside that division. Inter-State supply stays with Parliament alone.

The same Amendment's Article 279A set up the GST Council, chaired by the Union Finance Minister.

Article 246A opens by setting aside Article 254, the rule that resolves a clash on a Concurrent List subject in favour of the Union law. So GST works differently from a Concurrent List entry such as criminal law.

Key facts

Article 246A was inserted by the Constitution (One Hundred and First Amendment) Act, 2016, with effect from 16 September 2016.
Article 246A(2): Parliament alone makes laws on GST where supply takes place in the course of inter-State trade or commerce.
Article 279A provides for the GST Council, chaired by the Union Finance Minister.
Criminal law is Entry 1 of the Concurrent List in the Seventh Schedule.

Study next

Article 279A and the composition of the GST CouncilArticle 254 and repugnancy between Union and State lawsArticle 300A and the right to property after the 44th Amendment

Common traps

Picking criminal law because both Parliament and the States can legislate on it, when that sharing comes from the Concurrent List, not Article 246A.
Treating GST as a Union-only tax, when Article 246A(1) lets every State make laws on the GST it imposes.

The same Amendment appears at 25 Sep 2024, 16:00, GA Q.4, on which Amendment Act led to the GST Council, and the right to property at 12 Sep 2025, 09:00, GA Q.15, on the legal character of Article 300A.

Related PYQs

No directly related past PYQ was found.

Topic: General Policy — all 218 SSC CGL questions on it, every solved shift.